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 IRC Handout 12/03/2020

New USSGL Accounts (Effective Fiscal Year 2021)

Account Title: Foreign Currency Held Outside Of Treasury - Non-Budgetary

Account Number: 123500

Normal Balance: Debit

Definition: The U.S. dollar equivalent of unrestricted foreign government currency that is also deposited in accounts outside of the U.S. 

Treasury in non-Treasury General Accounts (non-TGAs), and that are not included in the Budget of the United States Government. This 

account is for the Department of Defense use only. This account does not close at year end.

Justification: Certain cash activity may be measured at the U.S. dollar equivalent of foreign government currency, as well as Held 

Outside of Treasury in Non-TGAs. Currently, there is no specific USSGL account in which agencies can report this cash activity and 

accurately report the totals of both Foreign Currency in financial reporting footnotes and Funds Held Outside of Treasury in the 

Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS.) This USSGL account will provide a standard 

means for federal agencies to record cash that is considered both Foreign Currency and Held Outside of Treasury, and to improve 

comparability of federal financial reporting.

Account Title: Restricted Cash Held Outside of Treasury - Non-Budgetary

Account Number: 113510

Normal Balance: Debit

Definition: The amount of cash that is: restricted (due to the imposition on cash deposits by law, regulation, or agreement); deposited 

in accounts outside of the U.S. Treasury in non-Treasury General Accounts (non-TGAs); and that are not included in the Budget of the 

United States Government. This account is for the Department of Defense use only. This account does not close at year end.

Justification: Certain cash activity may be Restricted by law, regulation, or agreement (SFFAS 1, Paragraph 30), as well as Held Outside 

of Treasury. Currently, there is no specific USSGL account in which agencies can report this cash activity and accurately report the 

totals of both Restricted Cash in financial reporting footnotes and Funds Held Outside of Treasury in the Governmentwide Treasury 

Account Symbol Adjusted Trial Balance System (GTAS.) This USSGL account will provide a standard means for federal agencies to 

record cash that is both Restricted and Held Outside of Treasury, and to improve comparability of federal financial reporting.
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 IRC Handout 12/03/2020

 

Attribute Table (Effective Fiscal Year 2021)

No. USSGL Account Title Anticipated Budg/ 

Prop

Norm 

Bal

Begin

/End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

123500 Foreign Currency Held Outside Of 

Treasury - Non-Budgetary N P D B/E D/C

113510 Restricted Cash Held Outside of 

Treasury - Non-Budgetary N P D B/E D/C

Avail 

Time

BEA Cat Borrow 

Source

Budgetary

Impact 

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Non 

Fed

Trading 

Ptnr

Trading 

Ptnr Main

PY

Adj

Program 

Indicator

N

N

Impact on Crosswalks (FY 2021):

Program 

Rpt Cat

Reimb 

Flag

Year

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing

Account 

Code

TAS

Status

Trans. 

Code

DF E/F/U N U/E X/K/N

DF E/F/U N U/E X/K/N
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 IRC Handout 12/03/2020

 

USSGL

Account

 Balance 

 Sheet

 Net 

Cost

 Net 

Position

Custodial 

Activity

Reclassified 

Balance 

Sheet

Reclassified 

 Net 

 Cost

Reclassified

Net 

Position

SF133 Schedule 

P

SBR

123500 Line 7 N/A N/A N/A Line 7 N/A N/A N/A N/A N/A

113510 Line 7 N/A N/A N/A Line 7 N/A N/A N/A N/A N/A

Impacts to the following Edits/Validations: 

Edit Rule Number Rule Name

5 Funds Held Outside of Treasury Business Line Balances

22 Beginning Proprietary Account Balance

23 Ending Proprietary Account Balance

Impacts to the following Transaction Codes:

C108 Adds 113510 & 123500 as a Debit entry to record collections in nonfiduciary deposit funds.

C150 Adds 113510 & 123500 as a Debit entry to record the receipt of other cash and noncash monetary assets.

D506 Adds 113510 & 123500 as a Credit entry to record disbursements from nonfiduciary deposit funds.
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 IRC Handout 12/03/2020

 

Revised USSGL Accounts (Effective Fiscal Year 2021)

Account Title: Foreign Currency

Account Number: 120000

Normal Balance: Debit

Current Definition: The amount of U.S. dollar equivalent of foreign government currency. This account does not close at year-end.

Proposed Definition: The amount of U.S. dollar equivalent of foreign government currency held within the U.S. Treasury in a Treasury 

General Account. This account does not close at year-end.

Justification: The proposed USSGL 123500 Foreign Currency Held Outside Of Treasury will house cash that is both Foreign Currency

and held outside of Treasury. This change clarifies that USSGL 120000 Foreign Currency is intended for cash deposited in accounts 

within the U.S. Treasury.

Account Title: Funds Held Outside of Treasury - Non-Budgetary

Account Number: 113500

Normal Balance: Debit

Current Definition: The amount of cash deposited in accounts outside of the U.S. Treasury, in non-Treasury General Accounts (nonTGAs) that the Office of Management and Budget has determined will not be included in the Budget of the United States Government. 

This account does not close at year end.

Proposed Definition: The amount of unrestricted cash deposited in accounts outside of the U.S. Treasury, in non-Treasury General 

Accounts (non-TGAs), that the Office of Management and Budget has determined will not be are not included in the Budget of the 

United States Government. This account does not close at year end.

Justification: The proposed USSGL 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary will house cash that is both 

restricted and held outside of Treasury. This change clarifies that USSGL 113500 is intended for unrestricted cash deposited in 

accounts outside of the U.S. Treasury.